Civic Intelligence

Insites a Support Network for Learning and Change

990 • Fiscal year 2014 • EIN 84-1174101

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 29, 2014

PO Box 664080501

(303) 485-5623

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.15x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.32x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

24th percentile

-7.1%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

96th percentile

$209,229

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 48.7% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

9th percentile

-20%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-9.6%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$959,260

Down $247,004 (-20%) from 2013

Net Assets

Up

$820,075

Up $2,872 (+0.4%) from 2013

Liabilities

Down

$139,185

Down $249,876 (-64%) from 2013

Revenue

Down

$429,514

Down $45,741 (-9.6%) from 2013

Expenses

Down

$460,070

Down $16,729 (-3.5%) from 2013

Net Income

Down

-$30,556

Down $29,012 (-1879%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $1,038,142Liabilities 2012: $261,210Net Assets 2012: $776,9322012Assets 2013: $1,206,264Liabilities 2013: $389,061Net Assets 2013: $817,2032013Assets 2014: $959,260Liabilities 2014: $139,185Net Assets 2014: $820,0752014Assets 2015: $1,155,360Liabilities 2015: $546,323Net Assets 2015: $609,0372015Assets 2016: $858,059Liabilities 2016: $244,282Net Assets 2016: $613,7772016Assets 2017: $630,041Liabilities 2017: $114,234Net Assets 2017: $515,8072017Assets 2018: $520,165Liabilities 2018: $110,293Net Assets 2018: $409,8722018Assets 2019: $400,219Liabilities 2019: $113,038Net Assets 2019: $287,1812019Assets 2020: $408,811Liabilities 2020: $190,931Net Assets 2020: $217,8802020Assets 2021: $426,263Liabilities 2021: $183,862Net Assets 2021: $242,4012021Assets 2022: $283,992Liabilities 2022: $129,348Net Assets 2022: $154,6442022

Highlighted filing

2014

Assets$959,260
Liabilities$139,185
Net Assets$820,075

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $448,233Expenses 2012: $436,513Net Income 2012: $11,7202012Revenue 2013: $475,255Expenses 2013: $476,799Net Income 2013: -$1,5442013Revenue 2014: $429,514Expenses 2014: $460,070Net Income 2014: -$30,5562014Revenue 2015: $140,787Expenses 2015: $329,481Net Income 2015: -$188,6942015Revenue 2016: $369,766Expenses 2016: $363,484Net Income 2016: $6,2822016Revenue 2017: $170,997Expenses 2017: $287,147Net Income 2017: -$116,1502017Revenue 2018: $46,664Expenses 2018: $163,437Net Income 2018: -$116,7732018Revenue 2019: $17,681Expenses 2019: $146,202Net Income 2019: -$128,5212019Revenue 2020: $47,213Expenses 2020: $113,509Net Income 2020: -$66,2962020Revenue 2021: $14,765Expenses 2021: $62,188Net Income 2021: -$47,4232021Revenue 2022: $37,804Expenses 2022: $69,950Net Income 2022: -$32,1462022

Highlighted filing

2014

Revenue$429,514
Expenses$460,070
Net Income-$30,556
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 29, 2014
Return Version
2013v3.1
Gross Receipts
$531,315
Mission and Program Overview

Mission

Promote learning, growth and change through inquiry-based evaluation, planning and research with organizations and community groups in the fields of educaton, social services and health.

Provide guidance, training, leadership, services, and materials to educators, policy makers, community leaders, and community members engaged in improving or changing their learning sytems in order to develop environments where students and community members can gain the skills, knowledge, and other learning outcomes needed for living with the complexities of today's world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$734,213$670,836▼ $63,377
Savings and Temporary Cash Investments$163,730$213,463▲ $49,733
Cash and Non-Interest-Bearing Accounts$4,340$43,801▲ $39,461
Pledges and Grants Receivable$299,849$29,943▼ $269,906
Land, Buildings, and Equipment, Net$2,465$1,217▼ $1,248
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,206,264$959,260▼ $247,004
Other Assets Total$1,667$0▼ $1,667
Liabilities
Accounts Payable and Accrued Expenses$114,237$112,727▼ $1,510
Deferred Revenue$274,824$26,458▼ $248,366
Total Liabilities$389,061$139,185▼ $249,876
Net Assets / Fund Balance
Unrestricted Net Assets$817,203$820,075▲ $2,872
Total Net Assets Fund Balance$817,203$820,075▲ $2,872
Total Liabilities and Net Assets / Fund Balance$1,206,264$959,260▼ $247,004

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$892$45,770$46,662
Other Land Buildings$325$7,855$8,180
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beverly ParsonsPresident / DirectorFT$185,221$24,008$209,229
Jeanne KuhnFinancial OfficPT$4,806$460$5,266

Board Members and Trustees

NameTitle
Diane JonesDirector
Jane Lister-reisDirector
Marilyn AverillDirector
Polly BacaDirector
Rich HarpelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$374,872
Investment Income
$47,442
Other Revenue
$7,200
Change in Net Assets
$-30,556

Audited Revenue Reconciliation

Revenue per Audited Statements
$429,514
Revenue Not Reported on Form 990
$33,428
Total Revenue per Audited Statements
$462,942
Total Revenue per Form 990
$429,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$265,475
Other Expenses$194,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$112,984$77,042-$190,026
Other Salaries and Wages$20,175$14,744-$34,919
Pension Plan Contributions$13,954$9,435-$23,389
Travel$22,151$985-$23,136
Payroll Taxes$7,608$5,158-$12,766
Information Technology$4,214$4,024-$8,238
Fees for Services Accounting-$5,400-$5,400
Other Employee Benefits$2,718$1,657-$4,375
Other Expenses$1,189$1,356-$2,545
Office Expenses$15$1,602-$1,617
Depreciation Depletion-$1,248-$1,248
All Other Expenses$62,736$-61,500-$1,236
Insurance-$1,177-$1,177
Total Functional Expenses$387,362$72,708$0$460,070

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$460,070
Total Expenses per Audited Statements$460,070
Total Expenses per Form 990$460,070
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Patricia JessupSisterContract ConsultantNo$58,761

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is provided to board members for review before filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are required to update their conflict of interest information at least annually and at anytime if a change occurs.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation is tied to the denver-boulder-front range cpi and is approved by the board annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

EIN
84-1174101
Phone
3034855623

Signing Officer

Name
Beverly Parsons
Title
President
Signed
2014-10-29
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
5
Employees
3

Preparer

Preparer
Catherine Middlemist CPA
Phone
3034494025
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020175
IRS990/OtherSalariesAndWagesGrp/TotalAmt034919
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05158
IRS990/PayrollTaxesGrp/ProgramServicesAmt07608
IRS990/PayrollTaxesGrp/TotalAmt012766
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09435
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013954
IRS990/PensionPlanContributionsGrp/TotalAmt023389
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0299849
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt029943
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0374872
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0374872
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08196
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt038508
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0226625
IRS990/PYOtherRevenueAmt07200
IRS990/PYProgramServiceRevenueAmt0421351
IRS990/PYRevenuesLessExpensesAmt0-1544
IRS990/PYSalariesCompEmpBnftPaidAmt0250174
IRS990/PYTotalExpensesAmt0476799
IRS990/PYTotalRevenueAmt0475255
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30556
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt07200
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0213463
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt037159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0126949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0131784
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0131784
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0304088
IRS990ScheduleA/TotalSupportAmt0531072
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045770
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046662
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0325
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07855
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08180
IRS990ScheduleD/RevenueNotReportedAmt033428
IRS990ScheduleD/RevenueSubtotalAmt0429514
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01217
IRS990ScheduleD/TotalExpensesPerForm990Amt0460070
IRS990ScheduleD/TotalRevenuePerForm990Amt0429514
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0462942
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0460070
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0185221
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BEVERLY PARSONS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President / Dir
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0209229
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0PATRICIA JESSUP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SISTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt058761
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACT CONSULTANT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO UPDATE THEIR CONFLICT OF INTEREST INFORMATION AT LEAST ANNUALLY AND AT ANYTIME IF A CHANGE OCCURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS TIED TO THE DENVER-BOULDER-FRONT RANGE CPI AND IS APPROVED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01206264
IRS990/TotalAssetsEOYAmt0959260
IRS990/TotalAssetsGrp/BOYAmt01206264
IRS990/TotalAssetsGrp/EOYAmt0959260

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